VOCATIONAL OPPORTUNITIES OF CHEROKEE INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: VOCATIONAL OPPORTUNITIES OF CHEROKEE INC (EIN 56-1059214)
Tax period: 2012-10-01 to 2013-09-30
Filed: 2014-05-29
IRS object ID: 201401499349300435
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-29T15:48:34-05:00	Timestamp
Tax Period End Date	2013-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CARTER P C	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	48 PATTON AVE STE 400	AddressLine1
City	ASHEVILLE	City
State	NC	State
ZIP Code	288013300	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	561059214	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	VOCATIONAL OPPORTUNITIES	BusinessNameLine1
Business Name Line2	OF CHEROKEE INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	VOCA	NameControl
Phone	8284974222	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 653 70 BINGO LOOP	AddressLine1
City	CHEROKEE	City
State	NC	State
ZIP Code	287190653	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KIMLYN LAMBERT	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	8284974222	Phone
Date Signed	2014-05-30	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RUFUS DOLLAR	Name
Phone	8282599900	Phone
Date Prepared	2014-05-29	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	EDWIN RAY ROSE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 653 70 BINGO LOOP	AddressLine1
City	CHEROKEE	City
State	NC	State
ZIP Code	28719	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1075685	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.VOCINC.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1973	YearFormation
State Legal Domicile	NC	StateLegalDomicile
Activity Or Mission Description	TO SERVE AS A COMMUNITY BASED REHABILITATION AND HABILITATION TRAINING PROGRAM FOR PERSONS WITH DISABILITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	119	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	809848	ContributionsGrantsPriorYear
Contributions Grants Current Year	730675	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	461481	ProgramServiceRevenuePriorYear
Program Service Revenue CY	340979	ProgramServiceRevenueCY
Investment Income Prior Year	43	InvestmentIncomePriorYear
Investment Income Current Year	39	InvestmentIncomeCurrentYear
Other Revenue Prior Year	14298	OtherRevenuePriorYear
Other Revenue Current Year	3992	OtherRevenueCurrentYear
Total Revenue Prior Year	1285670	TotalRevenuePriorYear
Total Revenue Current Year	1075685	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	914878	SalariesEtcPriorYear
Salaries Etc Current Year	692824	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	344814	OtherExpensePriorYear
Other Expenses Current Year	320984	OtherExpensesCurrentYear
Total Expenses Prior Year	1259692	TotalExpensesPriorYear
Total Expenses Current Year	1013808	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	25978	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	61877	RevenuesLessExpensesCY
Total Assets BOY	232305	TotalAssetsBOY
Total Assets EOY	220046	TotalAssetsEOY
Total Liabilities BOY	202283	TotalLiabilitiesBOY
Total Liabilities EOY	128147	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	30022	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	91899	NetAssetsOrFundBalancesEOY
Mission Description	TO SERVE AS A COMMUNITY BASED REHABILITATION AND HABILITATION TRAINING PROGRAM FOR PERSONS WITH DISABILITIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	419181	Expense
Revenue	340979	Revenue
Description	CONTRACT SERVICES - CONTRACT SERVICES IS OUR BUSINESS SERVICE COMPONENT WHERE WE IDENTIFY SERVICE OPPORTUNITIES SUCH AS LAWN MAINTENANCE, LANDSCAPING, PRESSURE WASHING, BRUSH REMOVAL, VEHICLE WASHING, AND OTHER TEMPORARY WORKER SERVICES FOR THE EMPLOYMENT OF PEOPLE WHO HAVE BARRIERS TO EMPLOYMENT. THESE SERVICES PROVIDE SEASONAL AND TEMPORARY EMPLOYMENT TO THE POPULATION OF PEOPLE WHO HAVE BARRIERS TO EMPLOYMENT AND ANY REMAINING FUNDS FROM CONTRACT SERVICES ARE UTILIZED TO FUND PROGRAMS FOR OUR CONSUMERS WITH MORE SEVERE DISABILTIES.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	320420	Expense
Description	CTVRP SERVICES - CTVRP SERVICES IS A FEDERAL FUNDED PROGRAM THAT PROVIDES VOCATIONAL REHABILITATION SERVICES TO CONSUMERS WITH DISABILITIES WHO EXPERIENCE SIGNIFICANT DISADVANTAGES TO FINDING, OBTAINING, AND RETAINING GAINFUL EMPLOYMENT BASED ON MENTAL AND/OR PHYSICAL CHALLENGES TO ENABLE THEM TO BECOME SELF-SUFFICIENT.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	106542	Expense
Description	CLIENT SERVICES - CLIENT SERVICES PROVIDE A DAY PROGRAM FOR OUR CONSUMERS WITH MORE SEVERE DISABILITIES. THESE CONSUMERS PARTICIPATE IN A CLASSROOM SETTING PART OF THE DAY TO LEARN LIFE SKILLS AND THEY PARTICIPATE IN SOCIAL INCLUSION ACTIVITIES DURING THE REMAINING PART OF THE DAY.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	846143	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	119	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LATONNA PLUMMER	NamePerson
Telephone Number	8284974222	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	70 BINGO LOOP	AddressLine1
City	CHEROKEE	City
State	NC	State
ZIP Code	28719	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
EDWIN RAY ROSE
CHAIR	1.00	X	X	0	0	0
BECKY WALKER
VICE CHAIR	1.00	X	X	0	0	0
CLAUDE L BLYTHE
BOARD MEMBER	1.00	X		0	0	0
JEAN BUSHYHEAD
BOARD MEMBER	1.00	X		0	0	0
SARAH CATOLSTER
BOARD MEMBER	1.00	X		0	0	0
DELORES FRENCH
BOARD MEMBER	1.00	X		0	0	0
PERRY SHELL
BOARD MEMBER	1.00	X		0	0	0
KIMLYN LAMBERT
EXECUTIVE DI	40.00		X	102942	0	10440

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	102942	TotalReportableCompFromOrg
Total Other Compensation	10440	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	700018	GovernmentGrants
All Other Contributions	30657	AllOtherContributions
Total Contributions	730675	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	SALES & LAWN SERVICE	Description
Business Code	812900	BusinessCode
Total Revenue Column	340979	TotalRevenueColumn
Related Or Exempt Function Income	340979	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	340979	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	39	TotalRevenueColumn
Exclusion	$39	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER REVENUE	Description
Total Revenue Column	3992	TotalRevenueColumn
Exclusion	$3,992	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	3992	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1075685	TotalRevenueColumn
Related Or Exempt Function Income	340979	RelatedOrExemptFunctionIncome
Exclusion	$4,031	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	103655	Total
Program Services	82924	ProgramServices
Management And General	20731	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	387497	Total
Program Services	359113	ProgramServices
Management And General	28384	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	128741	Total
Program Services	107511	ProgramServices
Management And General	21230	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11156	Total
Program Services	11156	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	61775	Total
Program Services	55597	ProgramServices
Management And General	6178	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15633	Total
Management And General	15633	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	3904	Total
Program Services	2003	ProgramServices
Management And General	1901	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	72	Total
Management And General	72	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	44848	Total
Program Services	35583	ProgramServices
Management And General	9265	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5413	Total
Program Services	4303	ProgramServices
Management And General	1110	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	21556	Total
Program Services	19580	ProgramServices
Management And General	1976	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2103	Total
Program Services	44	ProgramServices
Management And General	2059	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	24737	Total
Management And General	24737	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	43606	Total
Program Services	20026	ProgramServices
Management And General	23580	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CLIENT ASSISTANCE	123661	123661
OTHER EXPENSE	35451	24642	10809

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1013808	Total
Program Services	846143	ProgramServices
Management And General	167665	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	57761	BOY
EOY	91522	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	47218	BOY
EOY	21517	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2005	BOY
EOY	6425	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	349890	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	249308	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	125321	BOY
EOY	100582	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	232305	BOY
EOY	220046	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	143714	BOY
EOY	69971	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	25000	BOY
EOY	24209	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	33569	BOY
EOY	33967	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	202283	BOY
EOY	128147	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	30022	BOY
EOY	91899	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	30022	BOY
EOY	91899	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	232305	BOY
EOY	220046	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	61877	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	757562	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	769403	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	850815	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	809848	CurrentTaxYearMinus1Year
Current Tax Year	730675	CurrentTaxYear
Total	3918303	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	757562	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	769403	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	850815	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	809848	CurrentTaxYearMinus1Year
Current Tax Year	730675	CurrentTaxYear
Total	3918303	Total

Field	Value	IRS element (for citing)
Public Support Total170	3918303	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	25	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	37	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	75	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	43	CurrentTaxYearMinus1Year
Current Tax Year	39	CurrentTaxYear
Total	219	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	42818	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	22194	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	13534	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14298	CurrentTaxYearMinus1Year
Current Tax Year	3992	CurrentTaxYear
Total	96836	Total

Field	Value	IRS element (for citing)
Total Support	4015358	TotalSupport
Gross Receipts From Admissions Etc	340979	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.97580	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.97350	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	70970	OtherCostOrOtherBasis
Depreciation	30323	Depreciation
Book Value	40647	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	72384	OtherCostOrOtherBasis
Depreciation	25999	Depreciation
Book Value	46385	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	206536	OtherCostOrOtherBasis
Depreciation	192986	Depreciation
Book Value	13550	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	100582	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
PAYROLL TAXES & PENALTIES PAYABLE	$30,056
FUNDS HELD FOR OTHERS	$3,911

Field	Value	IRS element (for citing)
Total Of Amounts	33967	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1124435	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	48750	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	48750	RevenueNotRptdF990
Revenue Subtotal	1075685	RevenueSubtotal
Total Revenue Per Form990	1075685	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1062558	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	48750	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	48750	ExpensesNotRptdF990
Expenses Subtotal	1013808	ExpensesSubtotal
Total Expenses Per Form990	1013808	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE YEARS ENDED SEPTEMBER 30, 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE MEMBERSHIP OF THE ORGANIZATION CONSISTS OF ALL ENROLLED MEMBERS OF THE EASTERN BAND OF CHEROKEES AS WELL AS CLIENTS AND THEIR IMMEDIATE FAMILIES IN THE ADJACENT COUNTIES WHO ARE SERVED BY THE ORGANIZATION. THE ORGANIZATION HAS ONE CLASS OF MEMBERS ONLY.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	ALL MEMBERS HAVE EQUAL RIGHT IN VOTING FOR THE BOARD OF DIRECTORS, BUT HAVE NO RIGHT TO VOTE IN OTHER MATTERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. UPON COMPLETION AND REVIEW, THE RETURN IS PROVIDED TO ALL VOTING BOARD MEMBERS AND REVIEWED BY THE AUDIT COMMITTEE PRIOR TO SUBMISSION TO THE IRS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD REVIEWS ITS CONFLICT OF INTEREST POLICY AS REQUIRED IN THE POLICY, "THE STATEMENT SHALL BE RENEWED AT LEAST EVERY THREE (3) YEARS OR SOONER IF A CONFLICT OF INTEREST IS SUSPECTED." NEW BOARD MEMBERS ARE ALSO PROVIDED A COPY OF THE POLICY AND REQUIRED TO SIGN AND DISCLOSE ANY CONFLICTS UPON ORIENTATION.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED ANNUALLY ON OR AROUND SEPTEMBER 30TH. THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AGAINST BENCHMARKS ESTABLISHED ANNUALLY, SUCH AS: (1) KEEPING THE ORGANIZATION VIABLE, (2) MAINTAINING SATISFACTORY AUDITS, (3) KEEPING COSTS REASONABLE, (4) SUPERVISING THE STAFF, AND (5) PROMOTING THE ORGANIZATION. A SLIDING SCALE IS USED BASED ON THE SCORE ACHIEVED ON THE PERSONNEL EVALUATION FORM. ANY MERIT OR COST OF LIVING INCREASE IS RECOMMENDED FOR THE FULL BOARD TO APPROVE. MERIT INCREASES ARE NOT AUTOMATIC AND ARE NOT AWAREDED EVERY YEAR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE.

VOCATIONAL OPPORTUNITIES OF CHEROKEE INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

Activity2 Activity2

Activity3 Activity3

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

Program Service Revenue ProgramServiceRevenue

Investment Income InvestmentIncome

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (2 entries)

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Gross Investment Income170 GrossInvestmentIncome170

Other Income170 OtherIncome170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Buildings Buildings

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Liabilities OtherLiabilities (2 entries)

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Comments